浅谈高校会计信息失真  

On the Lacking of the Fidelity of the Accounting Information in Colleges and Universities

作　　者：张伟民[1] 

机构地区：[1]福建教育学院财务处,福建福州350025

出　　处：《福建教育学院学报》2012年第1期47-48,共2页Journal of Fujian Institute of Education

摘　　要：随着市场经济体制的建立和不断完善,高校的办学模式和办学环境也发生了巨大的变化,从单一的政府办学到社会办学,依照传统的会计核算方法所提供的会计信息已无法准确的反映高校的实际财务状况,在很大程度上既影响了政府对高校建设的决策,也影响了高校本身教学和科研工作。如何从实际出发,改革会计核算体系,建立健全监管机制,加强会计人员的思想道德建设,提高会计信息的真实性,是所有财会人员应尽的职责。With the establishment and improvement of the market economy system,the running system and the environment of the higher institutions have also undergone tremendous changes,from solely government-run schools to society-run schools.The accounting information provided by traditional accounting methods has not been able to accurately reflect the actual financial situation of the universities,which,to a large degree,affects the decision-making of the government on the construction of the university,and affects as well the teaching and research work of the university itself.It is the responsibilities of all the accountants to think about how to proceed from reality to reform the accounting system,to establish and improve the supervising mechanism,to strengthen the ideological and oral construction of the accounting staff,and to improve the authenticity of the accounting information.

关 键 词：高校会计 信息失真 形式 原因 对策 

分 类 号：C41[社会学]